E&R 2005-05-16
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MAY 16,2005
BOOK 1
PAGE 356
ASSEMBLY
The New Hanover County Board of Equalization and Review met on Monday, May 16,
2005, at 2:45 p.m. in the Assembly Room of the New Hanover County Courthouse, 24 North
Third Street, Wilmington, North Carolina. The purpose of the meeting was to hear appeals filed
by property owners regarding their tax value assessments.
Members present were: Chairman Robert G. Greer; Vice-Chairman William A. Caster;
Commissioner William A. Kopp, Jr.; Commissioner Nancy H. Pritchett; Tax Administrator
Robert G. Glasgow; Tax Appraisal Supervisor Hank Montgomery; Assistant County Attorney
Holt Moore; and Deputy Clerk to the Board Teresa P. Elmore.
Commissioner Ted Davis, Jr. was absent.
Chairman Greer called the meeting to order and welcomed everyone present.
TAX APPEAL PRESENTATIONS
TAX APPEAL: EDWARD GODWIN, 7223 MASONBORO SOUND ROAD,
WILMINGTON, NC, TAX MAP NUMBER R06700-002-024-000
Tax Administrator Glasgow reported that the subject property is a 2.70 acre parcel
improved with an architect custom home built in 1986. This multi-story home has a view of
salt-water marsh land from the upper story. The owner enjoys the use of a dock in the
community along with other owners in the area. Prior to Mr. Godwin's purchase of the property
in March 2004 for $340,000, the property had remained vacant since 1998. Mr. Godwin=s
appeal was based on the purchase price being less than the tax value and that the assessed value
did not reflect the current condition of the home. The appellant provided a list of repairs needed
for the house at $109,602 and he felt that the costs should be deducted from the appraised tax
value and that the purchase price should be reflective of the market value.
Edward Godwin, property owner of 7223 Masonboro Sound Road, spoke on the large
difference between the purchase price and the assessed value of the property. He believed that
the market value was the best indicator of value. Although a $100,000 reduction was applied to
the assessed value for storm damage, he felt that an additional quality adjustment should be
given for the gravel driveway and the unavailability of community water and sewer. He also felt
that the measurement for the square footage of the house should be taken from inside instead of
the exterior dimensions in order to get a true indication of the heated area. He requested the
Board to give a further reduction in value.
Appraisal Supervisor Montgomery reported that the tax office reviewed the descriptive
records for the property and adjusted the heated square feet from 2,354 to 2,098, for a reduction
of 256 square feet. The heated basement area increased to 390 square feet resulting in a net
increase of 134 square feet of heated living space. At the time of the 1999 revaluation, the
property was considered to be in good condition. He presented support for the assessed value
based on sales of three comparable properties that sold in 1998.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MAY 16,2005
BOOK 1
PAGE 357
Appraisal Supervisor Montgomery said that it was not until the appellant appealed the
value this year that the condition of the property was recognized. Some of the repairs identified
on the cost-to-cure list were completed prior to January I, 2005 and could not be included as a
deduction for 2005. And some of the items were not included as part of the appraised value or
tax assessment. The Tax Department did allow $58,283 from the appellant's list of repairs and
reduced the assessed value by $61,800 to $385,975.
Further discussion was held on the comparable sales used in the assessment support and
which adjustments could be considered in the assessment. Mr. Godwin reiterated that the
assessed value was 15% more than his purchase price and that the value should be more in line
with the market value.
Tax Administrator Glasgow informed the appellant that the Board would make a decision
following the hearing and notification would be mailed within a week.
Motion: During the deliberation of the appeal, Vice-Chairman Caster MOVED, SECONDED
by Commissioner Kopp, to reduce the assessed value to $385,975, as recommended by the Tax
Administrator. Upon vote, the MOTION CARRIED 4 TO O.
TAX APPEAL: ROBERT M. GABEL, 2100 AINSDALE COURT, WILMINGTON, NC,
TAX MAP NUMBER R05107-011-021-000
Tax Administrator Glasgow reported that the subject property is a one story, brick home
built in 2003. The property is located in Landfall in the Birkdale Subdivision. The house has
2,263 square feet of heated living area, 662 square feet of garage and 174 square feet of porches.
A change in value notice was sent to the appellant on March 30, 2005, which reduced the value
of the property by $25,218. The appellant has not specifically identified any evidence that the
assigned value is incorrect. Mr. Glasgow surmised that Dr. Gable is looking at the annual rate
of inflation since 1999 and compared the 1999 revaluation value to the assigned tax value of
2005.
Robert M. Gabel, property owner of 2100 Ainsdale Court, was not present to give his
appeal.
Appraisal Supervisor Montgomery reported that the appellant purchased the property on
September 20,2004 for $368,000. Properties in appellant's neighborhood are similarly appraised
and no other appeals have been submitted. He concluded that the appellant has not provided any
evidence to show that the assigned tax value was incorrect as required by State law. Although
no evidence was provided by the appellant, the Tax Department completed a market study which
supports the assigned tax value. He recommended that the assessed tax value of $307,219 be
upheld.
Motion: Commissioner Kopp MOVED, SECONDED by Vice-Chairman Caster, to uphold the
assessed value of $307,219, as recommended by the Tax Administrator. Upon vote, the
MOTION CARRIED 4 TO O.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MAY 16,2005
BOOK 1
PAGE 358
ASSESSED VALUES REDUCED
Tax Administrator Glasgow reported that several appellants have met with the Tax
Appraisal Staff, and based on these discussions the appellants have concurred with the
corrections made in values. He recommended that the Board approve the reductions in the
assessed values for those appeals.
Motion: Commissioner Kopp MOVED, SECONDED by Vice-Chairman Caster, to reduce the
assessed value on the following properties for which the Tax Department has reached an
agreement with the appellants. Upon vote, the MOTION CARRIED 4 TO O.
The assessed value was reduced for the following appeals:
Tax Map Numbers Assessed Value
Cypress Pond @ Porters Neck R02800-00 1-143-000 $12,561,963
8225 Market Street
Harkin, Sandra S. R07206-008-002-000 $105,000
332 and 338 Seabreeze Road R07206-007 -007 -000 $371,393
R07206-007 -006-000 $79,999
I R07206-007 -005-100 $85,625
R07206-007 -005-000 $615
Hommes, Adrian ROI700-001-014-001 $110,749
4411 Castle Hayne Road
McCall, Darrell, Eta!., R04 720-007 -003-000 $3,128,697
101 N. Front Street
New Hanover/Mariner Health - LLC R060 18-004-00 1-000 $2,914,446
820 Wellington Avenue
TAX APPEALS WITHDRAWN
Tax Administrator Robert Glasgow reported that the following appellants have
withdrawn their appeals.
Harrington, George W. & Joann
R05411-00 1-002-000
R05411-001-003-000
R063 19-005-005-000
R08800-005-0 14-000
R08800-005-0 15-000
R08800-005-0 16-000
R05112-0 10-018-000
Bremer, Emma
Food Lion, LLC
King, Charles B.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MAY 16,2005
BOOK 1
PAGE 359
ADJOURNMENT
There being no other business, Chairman Greer adjourned the 2005 Board of
Equalization and Review at 3 :30 p.m.
Respectfully submitted,
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Teresa P. Elmore
Deputy Clerk to the Board
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